Gibt es bei der Genossenschaft eine schädliche Gesellschafter-Fremdfinanzierung nach der Zinsschranke?

Kollruss Thomas ()
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Kollruss Thomas: Steuerberater, Hans-Rother-Steg 42, 61440 Oberursel, Deutschland, Germany

Zeitschrift für das gesamte Genossenschaftswesen, 2017, vol. 67, issue 1, 3-20

Abstract: Is borrowing from members for cooperatives (not part of a concern) within the scope of the interest barrier and can in this respect establish a harmful borrowing from shareholders within the meaning of § 8a subsection 2 KStG? This is a question of great scientific and practical relevance. This paper concludes that cooperatives (not part of a concern) are not within the scope of a harmful shareholder borrowing within the meaning of § 8a subsection 2 KStG.

Date: 2017
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DOI: 10.1515/zfgg-2017-0002

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